INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Shareholders and Board of Directors of BlackRock
MuniYield California Fund, Inc. and BlackRock
MuniYield New Jersey Fund, Inc.:

In planning and performing our audits of the financial
statements of BlackRock MuniYield California Fund, Inc. and
BlackRock MuniYield New Jersey Fund, Inc. (the "Funds"),
as of and for the year ended July 31, 2021, in accordance with
the standards of the Public Company Accounting Oversight
Board (United States) (PCAOB), we considered the Funds'
internal control over financial reporting, including controls
over safeguarding securities, as a basis for designing our
auditing procedures for the purpose of expressing our opinion
on financial statements and to comply with the requirements
of Form N-CEN, but not for the purpose of expressing an
opinion on the effectiveness of the Funds' internal control
over financial reporting. Accordingly, we express no such
opinion.

The management of the Funds is responsible for establishing
and maintaining effective internal control over financial
reporting. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected
benefits and related costs of controls. A company's internal
control over financial reporting is a process designed to
provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted
accounting principles. A company's internal control over
financial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made
only in accordance with authorizations of management and
directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of a company's
assets that could have a material effect on the financial
statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions or that the degree
of compliance with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow
management or employees, in the normal course of
performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal
control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the company's
annual or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Funds' internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies
in internal control that might be material weaknesses under
standards established by the PCAOB. However, we noted no
deficiencies in the Funds' internal control over financial
reporting and its operation, including controls for safeguarding
securities, that we consider to be a material weakness, as
defined above, as of July 31, 2021.

This report is intended solely for the information and use of
management and the Board of Directors of the Funds and the
Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified
parties.

/s/Deloitte & Touche LLP
Boston, Massachusetts
September 21, 2021

MATERIAL AMENDMENTS

AMENDMENT NO. 1
TO THE
AMENDED AND RESTATED BYLAWS
OF
BLACKROCK MUNIYIELD CALIFORNIA
FUND, INC.

            This Amendment No. 1 (this
"Amendment") to the Amended and Restated
Bylaws of BlackRock MuniYield California Fund,
Inc. effective as of September 17, 2010 (the
"Bylaws") is made as of October 19, 2020 in
accordance with Article VII, Section 1 of the
Bylaws.  Capitalized terms used herein and not
otherwise herein defined are used as defined in the
Bylaws.
            1.	Article VI is amended to add
the following as Section 4:
Section 4. Control Share
Acquisition Act. Pursuant to
Sections 3-702(b) and (c)(4)
of the Maryland General
Corporation Law (the
"MGCL"), the board of
directors has adopted a
resolution that the
Corporation shall be subject
to Title 3, Subtitle 7 of the
MGCL (the "Maryland
Control Share Acquisition
Act" or the "Act"), which
shall apply to the voting
rights of holders of  shares of
stock of the Corporation
acquired in a control share
acquisition to the extent
provided in such provisions
of the MGCL.
Notwithstanding the
foregoing sentence, (1) no
holder of shares of stock of
the Corporation shall be
entitled to exercise the rights
of an objecting stockholder
under Section 3-708 of the
MGCL; (2) the Act shall not
apply to the voting rights of
the holders of any shares of
preferred stock of the
Corporation (but only with
respect to such shares); (3)
the Act shall not apply to the
voting rights of any person
acquiring shares of stock of
the Corporation in a control
share acquisition (as defined
in the Act) if, prior to the
acquisition, the person
obtains approval of the board
of directors exempting the
acquisition from the Act
specifically, generally, or
generally by types, which
exemption may include the
person and the person's
affiliates or associates or
other persons; and (4) to the
extent that any provisions of
the Act are determined to be
inconsistent with the
Investment Company Act of
1940, as amended, then any
such provisions shall not
apply.


40840915.1

- 1 -

MATERIAL AMENDMENTS

BLACKROCK MUNIYIELD CALIFORNIA FUND, INC.

ARTICLES OF AMENDMENT

AMENDING THE ARTICLES SUPPLEMENTARY ESTABLISHING AND FIXING THE RIGHTS AND PREFERENCES OF  

VARIABLE RATE DEMAND PREFERRED SHARES

            This is to certify that:

First: The charter of BlackRock MuniYield California Fund, Inc., a Maryland corporation (the “Corporation”), is amended by these Articles of Amendment, which amend the Amended and Restated Articles Supplementary Establishing and Fixing the Rights and Preferences of Variable Rate Demand Preferred Shares, dated as of July 17, 2019, as amended to date (collectively, the “Articles Supplementary”).

Second: The charter of the Corporation is hereby amended by deleting the definition of “Applicable Base Rate” in the Articles Supplementary in its entirety and replacing it with the following definition as of June 29, 2021:

“Applicable Base Rate” means, (i) with respect to a Rate Period of fewer than forty-nine (49) days, the greater of (a) the SIFMA Municipal Swap Index or (b) the LIBOR Rate, and (ii) with respect to a Rate Period of forty-nine (49) or more days, the LIBOR Rate.  If the Applicable Rate in respect of any Rate Period would otherwise be less than zero percent (0%), the Applicable Base Rate for such Rate Period will be deemed to be zero percent (0%).

Third: The charter of the Corporation is hereby amended by deleting the definition of “LIBOR Rate” in the Articles Supplementary in its entirety and replacing it with the following definition as of June 29, 2021:

“LIBOR Rate” means, on any Rate Determination Date, (i) the rate for deposits in U.S. dollars for the designated Rate Period, which appears on Reuters display page LIBOR01 (“Page LIBOR01”) (or such other page as may replace that page on that service, or such other service as may be selected by the LIBOR Dealer or its successors that are LIBOR Dealers) as of 11:00 a.m. London time, on the day that is the London Business Day preceding the Rate Determination Date (the “LIBOR Determination Date”), or (ii) if such rate does not appear on Page LIBOR01 or such other page as may replace such Page LIBOR01, (A) the LIBOR Dealer shall determine the arithmetic mean of the offered quotations of the Reference Banks to leading banks in the London interbank market for deposits in U.S. dollars for the designated Rate Period in an amount determined by such LIBOR Dealer by reference to requests for quotations as of approximately 11:00 a.m. (London time) on such date made by such LIBOR Dealer to the Reference Banks, (B) if at least two of the Reference Banks provide such quotations, the LIBOR Rate shall equal such arithmetic mean of such quotations, (C) if only one or none of the Reference Banks provide such quotations, the LIBOR Rate shall be deemed to be the arithmetic mean of the offered quotations that leading banks in The City of New York selected by the LIBOR Dealer (after obtaining the Corporation’s approval) are quoting on the relevant LIBOR Determination Date for deposits in U.S. dollars for the designated Rate Period in an amount determined by the LIBOR Dealer (after obtaining the Corporation’s approval) that is representative of a single transaction in such market at such time by reference to the principal London offices of leading banks in the London interbank market; provided, however, that if no LIBOR Dealer quotes a rate required to determine the LIBOR Rate, the LIBOR Rate will be determined on the basis of the quotation or quotations furnished by any Substitute LIBOR Dealer or Substitute LIBOR Dealers selected by the Corporation to provide such rate or rates not being supplied by the LIBOR Dealer; provided further, that if the LIBOR Dealer and Substitute LIBOR Dealers are required but unable to determine a rate in accordance with at least one of the procedures provided above, the LIBOR Rate shall be the LIBOR Rate as determined on the previous Rate Determination Date. If the number of days in a Rate Period shall be (i) seven or more but fewer than 21 days, such rate shall be the seven-day LIBOR Rate; (ii) 21 or more but fewer than 49 days, such rate shall be the one-month LIBOR rate; (iii) 49 or more but fewer than 77 days, such rate shall be the two-month LIBOR rate; (iv) 77 or more but fewer than 112 days, such rate shall be the three-month LIBOR rate; (v) 112 or more but fewer than 140 days such rate shall be the four-month LIBOR rate; (vi) 140 or more but fewer than 168 days, such rate shall be the five-month LIBOR rate; (vii) 168 or more but fewer than 189 days, such rate shall be the six-month LIBOR rate; (viii) 189 or more but fewer than 217 days, such rate shall be the seven-month LIBOR rate; (ix) 217 or more but fewer than 252 days, such rate shall be the eight-month LIBOR rate; (x) 252 or more but fewer than 287 days, such rate shall be the nine-month LIBOR rate; (xi) 287 or more but fewer than 315 days, such rate shall be the ten-month LIBOR rate; (xii) 315 or more but fewer than 343 days, such rate shall be the eleven-month LIBOR rate; and (xiii) 343 or more but fewer than 365 days, such rate shall be the twelve-month LIBOR rate. If the Corporation determines that adequate and reasonable methods no longer exist for ascertaining the LIBOR Rate as provided above, the Corporation shall replace the LIBOR Rate with a substitute or successor rate that it determines in good faith to be a reasonably comparable index rate, provided that if the Corporation determines that it is required to replace the LIBOR Rate and there is an industry accepted substitute or successor index rate, the Corporation shall replace the LIBOR Rate with such index rate, and, without shareholder approval, amend or supplement these Articles Supplementary as provided in paragraph (a) of Section 13 of Part I of these Articles Supplementary accordingly to implement such replacement, including any conforming changes to Tenor and/or spread adjustments, as necessary.

Fourth: The charter of the Corporation is hereby amended by adding the definition of “Tenor” in the Articles Supplementary as of June 29, 2021:

“Tenor” means, as of any date of determination, the length of time associated with the LIBOR Rate being used or any index rate replacement for the LIBOR Rate in the instance that the Corporation determines that adequate and reasonable methods no longer exist for ascertaining the LIBOR Rate.

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Fifth: These Articles of Amendment shall be effective as of June 29, 2021.

Sixth: The amendment to the charter of the Corporation as set forth above in these Articles of Amendment has been duly advised by the board of directors of the Corporation and approved by the stockholders of the Corporation as and to the extent required by law and in accordance with the charter of the Corporation.

[Signature Page Follows]

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            IN WITNESS WHEREOF, BlackRock MuniYield California Fund, Inc. has caused these Articles of Amendment to be signed as of June 29, 2021 in its name and on its behalf by the person named below who acknowledges that these Articles of Amendment are the act of the Corporation and, to the best of such person’s knowledge, information and belief and under penalties for perjury, all matters and facts contained in these Articles of Amendment are true in all material respects.

BLACKROCK MUNIYIELD CALIFORNIA FUND, INC.

By: /s/ Jonathan Diorio   _________________
       Name:  Jonathan Diorio
       Title:    Vice President

ATTEST:

/s/ Janey Ahn                                     
Name:    Janey Ahn
Title:      Secretary

[MYC Signature Page – Amendment to Articles Supplementary]